Income Statement Aplab Limited Bombay S.E.

Stocks

890217

IN9273A01047

Electronic Equipment & Parts

Market Closed - Bombay S.E. 06:02:23 2026-08-14 EDT			5-day change	1st Jan Change
41.58 ^INR	+5.00%		+5.61%	-35.31%

07-30	Aplab Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-27	Aplab Limited Announces Resignation of Rajesh K. Deherkar, CFO, Effective 31 May 2026	CI

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Published financial data: APLAB LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	530M	514M	515M	495M	637M
Other Revenues, Total	13.25M	-	-	-	-
Total Revenues	543M	514M	515M	495M	637M
Cost of Goods Sold, Total	230M	190M	166M	170M	350M
Gross Profit	314M	323M	349M	325M	286M
Selling General & Admin Expenses, Total	113M	133M	129M	132M	131M
Depreciation & Amortization - (IS)	3.79M	3.76M	4.49M	4.41M	4.85M
Other Operating Expenses	138M	118M	162M	146M	212M
Other Operating Expenses, Total	255M	255M	296M	283M	347M
Operating Income	58.76M	68.17M	53.15M	42.46M	-61.01M
Interest Expense, Total	-62.63M	-49.65M	-30.15M	-32.61M	-30.34M
Interest And Investment Income	-	658K	613K	6.3M	1.09M
Net Interest Expenses	-62.63M	-49M	-29.54M	-26.32M	-29.25M
Currency Exchange Gains (Loss)	-	-120K	-	820K	-184K
Other Non Operating Income (Expenses)	-	-3.3M	-	-2.71M	-1.66M
EBT, Excl. Unusual Items	-3.87M	15.75M	23.61M	14.25M	-92.11M
Gain (Loss) On Sale Of Investments	-	-	-	-	110K
Gain (Loss) On Sale Of Assets	-	219K	321K	7.39K	-
Other Unusual Items	-	-14.25M	-21.88M	-6.27M	26.29M
EBT, Incl. Unusual Items	-3.87M	1.72M	2.05M	7.99M	-65.7M
Income Tax Expense	-	-	-	-	-68.34M
Earnings From Continuing Operations	-3.87M	1.72M	2.05M	7.99M	2.64M
Net Income to Company	-3.87M	1.72M	2.05M	7.99M	2.64M
Net Income - (IS)	-3.87M	1.72M	2.05M	7.99M	2.64M
Net Income to Common Incl Extra Items	-3.87M	1.72M	2.05M	7.99M	2.64M
Net Income to Common Excl. Extra Items	-3.87M	1.72M	2.05M	7.99M	2.64M
Per Share Items
Net EPS - Basic	-0.77	0.17	0.2	0.72	0.23
Basic EPS - Continuing Operations	-0.77	0.17	0.2	0.72	0.23
Basic Weighted Average Shares Outstanding	5M	10M	10M	11.09M	11.68M
Net EPS - Diluted	-0.77	0.17	0.2	0.57	0.23
Diluted EPS - Continuing Operations	-0.77	0.17	0.2	0.57	0.23
Diluted Weighted Average Shares Outstanding	5M	10M	10M	13.96M	11.68M
Normalized Basic EPS	-0.48	0.98	1.48	0.8	-4.93
Normalized Diluted EPS	-0.48	0.98	1.48	0.64	-4.93
Supplemental Items
EBITDA	62.55M	71.95M	57.64M	46.87M	-56.21M
EBITA	58.76M	68.17M	53.15M	42.46M	-60.99M
EBIT	58.76M	68.17M	53.15M	42.46M	-61.01M
EBITDAR	70.55M	80.08M	66.07M	55.11M	-51.28M
Total Revenues (As Reported)	543M	517M	520M	503M	688M
Effective Tax Rate - (Ratio)	-	-	-	-	104.02
Total Current Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-62.63M
Normalized Net Income	-2.42M	9.85M	14.75M	8.91M	-57.57M
Non-Cash Pension Expense	16.87M	4.83M	5.41M	5.98M	5.04M
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	991K
Selling and Marketing Expenses	-	-	-	-	991K
Research And Development Expense From Footnotes	5.88M	5.53M	3.79M	3.27M	-
Net Rental Expense, Total	8M	8.13M	8.43M	8.24M	4.93M
Imputed Operating Lease Interest Expense	5.6M	5.41M	4.16M	5.64M	4.28M
Imputed Operating Lease Depreciation	2.4M	2.72M	4.27M	2.6M	649K
Maintenance & Repair Expenses, Total	3.16M	4.64M	5.68M	7.79M	10.43M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	26.3M	18.81M	15.32M	19.07M	37.8M
Total Cash And Short Term Investments	26.3M	18.81M	15.32M	19.07M	37.8M
Accounts Receivable, Total	152M	175M	265M	227M	228M
Other Receivables	264M	19.12M	19.12M	-	-
Notes Receivable	2.23M	2.35M	2.46M	-	-
Total Receivables	418M	197M	287M	227M	228M
Inventory	153M	153M	130M	295M	180M
Prepaid Expenses	-	-	-	1.97M	1.09M
Other Current Assets, Total	25.57M	9.64M	10.39M	7.36M	16.61M
Total Current Assets	623M	378M	442M	551M	464M
Gross Property Plant And Equipment	-	234M	233M	239M	248M
Accumulated Depreciation	-	-159M	-161M	-165M	-170M
Net Property Plant And Equipment	72.18M	74.9M	72.43M	73.95M	77.93M
Long-term Investments	178K	178K	178K	178K	288K
Other Intangibles, Total	194K	194K	194K	131K	424K
Accounts Receivable Long-Term	31.56M	39.58M	35.08M	-	-
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	1.2M	1.2M	1.2M	-	62.37M
Other Long-Term Assets, Total	166M	170M	204M	88.53M	94.69M
Total Assets	895M	664M	755M	713M	700M
Liabilities
Accounts Payable, Total	105M	65.55M	88.21M	84.78M	92.11M
Accrued Expenses, Total	200M	140M	158M	130M	99.88M
Short-term Borrowings	717M	476M	502M	260M	247M
Current Portion of Long-Term Debt	-	-	-	-	-
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	-	-	-	-	-
Other Current Liabilities	39.14M	90.03M	104M	53.23M	17.23M
Total Current Liabilities	1.06B	772M	853M	527M	456M
Long-Term Debt	-	-	-	-	52.45M
Pension & Other Post Retirement Benefits	90.14M	95.91M	83.44M	69.4M	70.94M
Other Non Current Liabilities	3.8M	3.6M	17.1M	15.5M	16.36M
Total Liabilities	1.16B	872M	953M	612M	596M
Preferred Stock Non Redeemable	-	-	-	28.7M	-
Total Preferred Equity	-	-	-	28.7M	-
Common Stock, Total	50M	100M	100M	111M	126M
Additional Paid In Capital	129M	129M	129M	367M	367M
Retained Earnings	-474M	-471M	-462M	-439M	-436M
Comprehensive Income and Other	34.32M	34.28M	34.28M	34.28M	47.24M
Total Common Equity	-261M	-208M	-198M	72.56M	104M
Minority Interest	-	-	-	-	-
Total Equity	-261M	-208M	-198M	101M	104M
Total Liabilities And Equity	895M	664M	755M	713M	700M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	5M	10M	10M	11.09M	12.57M
ECS Total Common Shares Outstanding	5M	10M	10M	11.09M	12.57M
Book Value / Share	-52.16	-20.76	-19.81	6.54	8.25
Tangible Book Value	-261M	-208M	-198M	72.43M	103M
Tangible Book Value Per Share	-52.2	-20.78	-19.83	6.53	8.22
Total Debt	717M	476M	502M	260M	299M
Net Debt	691M	457M	487M	241M	262M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	85M	86.85M	72.27M	73.69M
Debt Equivalent Oper. Leases	64.02M	65.05M	67.44M	65.93M	39.42M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	-	-	-	-	-
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	-	-	-	-	-
Inventories - Others	-	-	-	-	-
Land - (BS)	-	18.55M	18.55M	18.55M	2.13M
Buildings, Total	-	85.17M	96.23M	96.23M	96.24M
Machinery, Total	-	119M	119M	119M	121M
Full Time Employees	350	-	-	-	381

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	-3.87M	1.72M	2.05M	7.99M	2.64M
Depreciation & Amortization - CF	3.79M	3.78M	4.49M	4.41M	4.83M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	26.69K
Depreciation & Amortization, Total	3.79M	3.78M	4.49M	4.41M	4.85M
(Gain) Loss From Sale Of Asset	110	-219K	-321K	-7.39K	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-110K
Asset Writedown & Restructuring Costs	-	-18K	-	-10	-
(Income) Loss On Equity Investments - (CF)	-	-	-	-	44.01K
Provision and Write-off of Bad Debts	-	-	-	-	62.16M
Other Operating Activities, Total	4.94M	-422K	5.52M	7.8M	-55M
Change in Other Net Operating Assets	-15.08M	182M	-41.64M	-54.01M	4.26M
Cash from Operations	-10.22M	187M	-29.9M	-33.82M	18.86M
Capital Expenditure	-110	-6.23M	-15.14M	-6.03M	-9.11M
Sale of Property, Plant, and Equipment	905K	518K	2.64M	200K	-
Other Investing Activities, Total	1.99M	1.93M	12.74M	7.61M	1.8M
Cash from Investing	2.9M	-3.78M	242K	1.78M	-7.3M
Short Term Debt Issued, Total	3.51M	-	26.17M	-	-
Long-Term Debt Issued, Total	-	-	-	-	51.51M
Total Debt Issued	3.51M	-	26.17M	-	51.51M
Short Term Debt Repaid, Total	-	-241M	-	-243M	-12.82M
Total Debt Repaid	-	-241M	-	-243M	-12.82M
Issuance of Common Stock	-	50M	-	248M	-
Issuance of Preferred Stock	-	-	-	28.7M	-
Other Financing Activities, Total	-	-	-	-	-32M
Cash from Financing	3.51M	-191M	26.17M	34.55M	6.69M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-3.81M	-7.5M	-3.49M	2.52M	18.25M
Supplemental Items
Cash Interest Paid	-	-	-	-	30.34M
Levered Free Cash Flow	-1.13M	198M	-9.56M	-32.01M	-14.21M
Unlevered Free Cash Flow	38.02M	229M	9.28M	-11.63M	4.75M
Change In Net Working Capital	2.5M	-189M	13.29M	36.55M	-47.13M
Net Debt Issued / Repaid	3.51M	-241M	26.17M	-243M	38.69M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	4.01	5.46	4.68	3.61	-5.4
Return on Total Capital	8.11	11.76	11.6	7.98	-9.98
Return On Equity %	1.48	-0.74	-1.01	-16.5	2.57
Return on Common Equity	1.48	-0.74	-1.01	-12.73	2.99
Margin Analysis
Gross Profit Margin %	57.7	62.98	67.78	65.67	44.99
SG&A Margin	20.73	25.94	25.12	26.64	20.54
EBITDA Margin %	11.51	14.01	11.19	9.46	-8.83
EBITA Margin %	10.81	13.27	10.32	8.57	-9.58
EBIT Margin %	10.81	13.27	10.32	8.57	-9.58
Income From Continuing Operations Margin %	-0.71	0.34	0.4	1.61	0.41
Net Income Margin %	-0.71	0.34	0.4	1.61	0.41
Net Avail. For Common Margin %	-0.71	0.34	0.4	1.61	0.41
Normalized Net Income Margin	-0.45	1.92	2.87	1.8	-9.04
Levered Free Cash Flow Margin	-0.21	38.6	-1.86	-6.46	-2.23
Unlevered Free Cash Flow Margin	7	44.64	1.8	-2.35	0.75
Asset Turnover
Asset Turnover	0.59	0.66	0.73	0.67	0.9
Fixed Assets Turnover	7.56	6.98	6.99	6.77	8.38
Receivables Turnover (Average Receivables)	3.11	3.14	2.34	1.88	2.76
Inventory Turnover (Average Inventory)	1.47	1.24	1.17	0.63	1.47
Short Term Liquidity
Current Ratio	0.59	0.49	0.52	1.04	1.02
Quick Ratio	0.42	0.28	0.35	0.47	0.58
Operating Cash Flow to Current Liabilities	-0.01	0.24	-0.04	-0.06	0.04
Days Sales Outstanding (Average Receivables)	117.5	116.27	156.07	194.9	132.16
Days Outstanding Inventory (Average Inventory)	248.73	293.74	310.69	583.31	247.58
Average Days Payable Outstanding	157.73	164.33	196.75	145.42	137.06
Cash Conversion Cycle (Average Days)	208.5	245.68	270.01	632.79	242.68
Long Term Solvency
Total Debt/Equity	-274.96	-229.32	-253.52	256.44	288.51
Total Debt / Total Capital	157.16	177.33	165.14	71.94	74.26
LT Debt/Equity	-	-	-	-	50.56
Long-Term Debt / Total Capital	-	-	-	-	13.01
Total Liabilities / Total Assets	129.13	131.27	126.24	85.81	85.17
EBIT / Interest Expense	0.94	1.37	1.76	1.3	-2.01
EBITDA / Interest Expense	1	1.45	1.91	1.44	-1.85
(EBITDA - Capex) / Interest Expense	1	1.32	1.41	1.25	-2.15
Total Debt / EBITDA	11.47	6.62	8.71	5.54	-5.33
Net Debt / EBITDA	11.04	6.36	8.45	5.13	-4.66
Total Debt / (EBITDA - Capex)	11.47	7.25	11.82	6.36	-4.59
Net Debt / (EBITDA - Capex)	11.04	6.96	11.46	5.89	-4.01
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	5.32	-3.12	0.25	-3.79	28.52
Gross Profit, 1 Yr. Growth %	-2.72	8.86	7.9	-6.79	-11.94
EBITDA, 1 Yr. Growth %	48.72	10.48	-19.89	-18.68	-219.93
EBITA, 1 Yr. Growth %	84.57	11.15	-22.04	-20.1	-243.63
EBIT, 1 Yr. Growth %	84.57	11.15	-22.04	-20.1	-243.69
Earnings From Cont. Operations, 1 Yr. Growth %	-286.49	-144.5	18.82	290.36	-66.98
Net Income, 1 Yr. Growth %	-286.49	-144.5	18.82	290.36	-66.98
Normalized Net Income, 1 Yr. Growth %	-86.8	-506.91	49.84	-39.62	-746.27
Diluted EPS Before Extra, 1 Yr. Growth %	-286.49	-122.25	16.07	185	-60.36
Accounts Receivable, 1 Yr. Growth %	-19.67	15.19	51.4	-24.29	-2.06
Inventory, 1 Yr. Growth %	-4.32	-0.22	-15.22	19.25	-38.88
Net Property, Plant and Equip., 1 Yr. Growth %	0.92	3.68	-3.29	2.1	5.39
Total Assets, 1 Yr. Growth %	-4.27	-25.82	13.71	-5.52	-1.94
Tangible Book Value, 1 Yr. Growth %	-1.15	-20.37	-4.57	-136.52	42.64
Common Equity, 1 Yr. Growth %	-1.15	-20.39	-4.57	-136.62	42.97
Cash From Operations, 1 Yr. Growth %	-95.63	-1.93K	-115.96	17.05	1.15K
Capital Expenditures, 1 Yr. Growth %	-100	37.7	142.82	-60.14	50.93
Levered Free Cash Flow, 1 Yr. Growth %	-98.08	-4.8K	-104.82	-79.71	-55.6
Unlevered Free Cash Flow, 1 Yr. Growth %	-290.99	553.2	-95.95	-91.8	-140.82
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	1.05	-0.23	-1.45	-1.79	11.2
Gross Profit, 2 Yr. CAGR %	7.08	0.18	8.38	0.28	-9.4
EBITDA, 2 Yr. CAGR %	65.73	30.74	-5.92	-19.29	-1.25
EBITA, 2 Yr. CAGR %	28.39	46.34	-6.91	-21.08	7.12
EBIT, 2 Yr. CAGR %	28.39	46.34	-6.91	-21.08	7.15
Earnings From Cont. Operations, 2 Yr. CAGR %	-73.26	-8.9	-27.28	115.37	13.53
Net Income, 2 Yr. CAGR %	-73.26	-8.9	-27.28	115.37	13.53
Normalized Net Income, 2 Yr. CAGR %	-81.67	-26.71	146.92	-4.89	97.53
Diluted EPS Before Extra, 2 Yr. CAGR %	-73.26	-35.58	-49.18	81.88	6.29
Accounts Receivable, 2 Yr. CAGR %	-11.07	-3.8	32.06	13.93	-12.84
Inventory, 2 Yr. CAGR %	8.44	-2.29	-8.03	38.9	-14.63
Net Property, Plant and Equip., 2 Yr. CAGR %	5.63	2.3	0.13	-0.63	3.73
Total Assets, 2 Yr. CAGR %	-6.88	-15.73	-8.16	3.65	-3.75
Tangible Book Value, 2 Yr. CAGR %	-1.05	-11.28	-12.83	-40.96	-27.82
Common Equity, 2 Yr. CAGR %	-1.05	-11.29	-12.84	-40.88	-27.64
Cash From Operations, 2 Yr. CAGR %	-55.09	-10.49	71.03	-57.51	-19.2
Capital Expenditures, 2 Yr. CAGR %	-99.76	24.26	82.86	-1.62	-22.44
Levered Free Cash Flow, 2 Yr. CAGR %	-93.41	83.8	50.56	-59.82	-69.99
Unlevered Free Cash Flow, 2 Yr. CAGR %	-57.71	239.69	-48.58	-77.48	-81.7
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-3.8	-1.18	-0.07	-2.24	7.42
Gross Profit, 3 Yr. CAGR %	0.57	5.76	2.69	3.06	-3.97
EBITDA, 3 Yr. CAGR %	18.58	46.74	11.05	-10.38	-7.9
EBITA, 3 Yr. CAGR %	4.2	24.12	18.63	-11.53	-3.64
EBIT, 3 Yr. CAGR %	4.2	24.12	18.63	-11.53	-3.63
Earnings From Cont. Operations, 3 Yr. CAGR %	-71	-68.31	-0.46	27.33	15.26
Net Income, 3 Yr. CAGR %	-71	-68.31	-0.46	27.33	15.26
Normalized Net Income, 3 Yr. CAGR %	-71	-48.48	-6.98	54.4	80.15
Diluted EPS Before Extra, 3 Yr. CAGR %	-71	-74.85	-21.61	-9.71	9.45
Accounts Receivable, 3 Yr. CAGR %	35.66	-3.06	11.9	14.35	9.21
Inventory, 3 Yr. CAGR %	3.43	5.47	-6.81	24.4	5.65
Net Property, Plant and Equip., 3 Yr. CAGR %	-25.49	5.01	0.4	0.78	1.33
Total Assets, 3 Yr. CAGR %	-5.56	-13.68	-6.88	-7.29	1.75
Tangible Book Value, 3 Yr. CAGR %	-7.1	-7.96	-9.1	-34.77	-20.78
Common Equity, 3 Yr. CAGR %	-7.11	-7.97	-9.1	-34.72	-20.65
Cash From Operations, 3 Yr. CAGR %	-60.91	54.61	-49.62	49.01	-53.47
Capital Expenditures, 3 Yr. CAGR %	-98.18	-27.62	55.35	10.05	13.47
Levered Free Cash Flow, 3 Yr. CAGR %	-83.45	-8.58	-45.38	96.51	-58.46
Unlevered Free Cash Flow, 3 Yr. CAGR %	-40.78	2.56	-22.41	-30.8	-72.54
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.23	-6.55	-3.35	-1.42	4.29
Gross Profit, 5 Yr. CAGR %	7.36	1.31	2.51	3.53	-2.33
EBITDA, 5 Yr. CAGR %	5.63	38.75	8.97	15.53	5.95
EBITA, 5 Yr. CAGR %	-2.02	18.18	0.46	3.56	13.89
EBIT, 5 Yr. CAGR %	-2.02	18.18	0.46	3.56	13.9
Earnings From Cont. Operations, 5 Yr. CAGR %	-53.38	-58.22	-58.11	-31.79	4.91
Net Income, 5 Yr. CAGR %	-53.38	-58.22	-58.11	-31.79	4.91
Normalized Net Income, 5 Yr. CAGR %	-53.37	-35.41	-31.69	-34.16	25.72
Diluted EPS Before Extra, 5 Yr. CAGR %	-53.38	-63.63	-63.7	-44.5	-11.46
Accounts Receivable, 5 Yr. CAGR %	-5.51	-0.04	34.21	3.41	3.8
Inventory, 5 Yr. CAGR %	-3.81	5.51	-1.32	17.75	2.4
Net Property, Plant and Equip., 5 Yr. CAGR %	-33.03	-32.11	-16.13	2.71	1.72
Total Assets, 5 Yr. CAGR %	-7.71	-10.99	-6.61	-7.12	-5.64
Tangible Book Value, 5 Yr. CAGR %	35.11	2.86	-9.44	-22.94	-17.11
Common Equity, 5 Yr. CAGR %	39.75	2.87	-9.44	-22.9	-17.03
Cash From Operations, 5 Yr. CAGR %	-27.53	33.31	-29.45	-7.77	-39.56
Capital Expenditures, 5 Yr. CAGR %	-88.75	-4.45	-0.8	-18.16	17.66
Levered Free Cash Flow, 5 Yr. CAGR %	-64.59	25.89	-47.85	-34.19	-24.69
Unlevered Free Cash Flow, 5 Yr. CAGR %	-32.42	12.17	-44.92	-44.07	-24.9